Legal Opinion
Home Oil Mill v. Willingham
District Court, N.D. Alabama
Decided July 26, 1945No. Civ. A. 5669PublishedCited by 13 opinions
1Opinion of the Court
LYNNE, District Judge.
This cause coming on for trial on July 18, 1946, without the intervention of a jury, and the Court having heard and considered the evidence and exhibits introduced and the stipulations of the parties, and having read and considered the briefs filed by the respective parties, and being fully advised in the premises, does make and enter the following findings of fact, conclusions of law, and judgment:
Findings of Fact
1. The Home Oil Mill, on its earnings for the tax year commencing August 1, 1941, and ending July 31, 1942, paid income tax to Henry J. Willingham, Collector…
2Cases cited6 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Helvering v. BlissSupreme Court of the United States · 1934
- Roche's Beach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Debs Memorial Radio Fund v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1945
- Bohemian Gymnastic Ass'n Sokol of City of NY v. HigginsCourt of Appeals for the Second Circuit · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- B.H.W. Anesthesia Foundation, Inc. v. CommissionerUnited States Tax Court · 1979
- Willingham, Collector of Internal Revenue v. Home Oil MillCourt of Appeals for the Fifth Circuit · 1950
- Mabee Petroleum Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Ohio Furnace Co. v. CommissionerUnited States Tax Court · 1955
- Enterprise Railway Equipment Co. v. United StatesUnited States Court of Claims · 1958
8 more not listed; retrieve them via the Exa API.